February 11, 2014, Introduced by Senator HILDENBRAND and referred to the Committee on Finance.
A bill to amend 1974 PA 263, entitled
"An act to permit counties to impose and collect an excise tax on
persons engaged in the business of providing rooms for dwelling,
lodging, or sleeping purposes to transient guests; to provide for
the disposition of the revenues thereof; and to prescribe
penalties,"
by amending section 4 (MCL 141.864).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4. A county levying a tax under this act may provide in
the ordinance for 1 or more of the following:
(a) The adoption and enforcement of rules to apply, interpret,
effectuate, and administer the ordinance and the purposes of the
tax.
(b) The prescribing and furnishing to taxpayers of forms,
instructions, manuals, and other materials necessary for
indorsement of the tax and the auditing of tax returns.
(c) The examination by the administrator or his agent of the
books and records of a taxpayer for purposes of determining the
correctness of a tax return or information filed, or the
determination
of any tax liability thereunder.under
this act.
(d) The imposition of a fine of not more than $500.00, or
imprisonment of not more than 90 days, or both for violation of the
ordinance.
(e) If the tax imposed under this act remains unpaid for more
than 90 days, the treasurer of the county may collect the tax in
the same manner as a delinquent special assessment, along with any
associated interest, fees, and costs, under the general property
tax act, 1893 PA 206, MCL 211.1 to 211.155.